Nunn v. William Gerst Brewing Co.
Court of Appeals for the Sixth Circuit
In Error to the Circuit Court of the United States for the Middle District of Tennessee. This ivas a suit brought by William Gerst, the defendant in error, trading under the firm name and stylo of the William Gerst Brewing Company, to recover of D. A. Nunn, United States collector of internal revenue for the Fifth collection district of Tennessee, the sum of $810.75. This sum was paid under protest to Collector Nunn, by reason of an alleged erroneous and illegal assessment…
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In Error to the Circuit Court of the United States for the Middle District of Tennessee. This ivas a suit brought by William Gerst, the defendant in error, trading under the firm name and stylo of the William Gerst Brewing Company, to recover of D. A. Nunn, United States collector of internal revenue for the Fifth collection district of Tennessee, the sum of $810.75. This sum was paid under protest to Collector Nunn, by reason of an alleged erroneous and illegal assessment made by the commissioner of internal revenue. The cause was begun in the chancery court of Davidson county, Term., and…
1Opinion of the CourtTaft, Circuit Judge
(after stating the facts as above). It is urged on behalf of the United States that the judgment1 of the court below was erroneous for two reasons: First, it, is said that the .Dingley act, though not signed until 4 o’clock on July 24, 1897, . became law and operative by relation from the first moment of the day of its approval (that is, from and after midnight of July 23, 1897), and that therefore when the money was paid for the stamps the provision of section 3341, allowing the 7-£ per cent, discount, was not the law; second, it is contended that under section 3341, .Rev. St., as it was…
2Cases cited11 opinions
- Pennoyer v. McConnaughySupreme Court of the United States · 1891
- United States v. JohnstonSupreme Court of the United States · 1888
- United States v. Alabama Great Southern RailroadSupreme Court of the United States · 1892
- Robertson v. DowningSupreme Court of the United States · 1888
- Heath v. WallaceSupreme Court of the United States · 1891
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Edwin S. Hartwell Lumber Co.Court of Appeals for the Seventh Circuit · 1905
- Cincinnati Brewing Co. v. BettmanU.S. Circuit Court for the District of Southern Ohio · 1900
- Tucker v. WilliamsonDistrict Court, S.D. Ohio · 1915
- Bristol Mfg. Corp. v. United StatesUnited States Court of Claims · 1933
- J. B. Ellison & Sons v. United StatesCourt of Appeals for the Third Circuit · 1906
2 more not listed; retrieve them via the Exa API.